Zhodnocení finanční výkonnosti společnosti působící v oblasti e-commerce a spotřební elektroniky pomocí ukazatele ekonomické přidané hodnoty

Abstract

This bachelor thesis deals with the evaluation of the financial performance of an e-commerce and consumer electronics company for the period 2018-2023. The main objective of the thesis was to analyze the financial development of the company using traditional methods of financial analysis such as vertical and horizontal analysis, profitability ratios, liquidity, activity and debt ratios, and also to use a modern approach in the form of economic value added (EVA). The thesis included a pyramid decomposition of EVA, a comparison with competing companies and a sensitivity analysis. The results show that the company under study achieved a steady improvement in financial performance and generated a positive economic value added in most of the period under study, while one year recorded a negative EVA value, which indicated the need for increased efficiency and cost optimization. The paper also offers recommendations to further enhance the efficiency and value creation of the company.